The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

Objectives: To choose the best mode of delivery
for term, frank or complete, breech presentation
through studying the perinatal outcome of each mode of
delivery decided when managing a group of pregnant
ladies presented with breech delivery in our centre.
Methods: One hundred and fifty pregnant ladies
presented at term with singleton, frank or complete,
breech presentation for delivery in our centre during the
period from May 2004 toAugust 2005.
Mode of delivery, parity, gestational age, maternal age,
maternal medical illness, and birth weight where the
variables that have been tested in each delivery
included in the study to verify their relationship to
perinatal outcome.
Results: No significant

Generally fossil based fuels are used in internal combustion engines as an energy source.
Excessive use of fossil based fuels diminishes present reserves and increases the air pollution in
urban areas. This enhances the importance of the effective use of present reserves and/or to develop
new alternative fuels, which are environment friendly. Use of alternative fuel is a way of emission
control. The term “Alternative Gaseous Fuels” relates to a wide range of fuels that are in the
gaseous state at ambient conditions, whether when used on their own or as components of mixtures
with other fuels.
In this study, a single cylinder diesel engine was modified to use LPG in dual fuel mode to study
the performance, emis

    The current research included (the evaluation of Information Security Management System on according to international standard (ISO / IEC 27001: 2013) in Iraqi Commission for Computers and Informatics), for the development of an administrative system for information security is considered a priority in the present day, and in the light of the organizations  dependence on computers and information technology in work and communication  with others. The international legitimacy (represented by the  International Organization for standardization (ISO)) remains the basis for matching and commitment and the importance of the application of information Security Management System accordi

This paper presents a new design of a nonlinear multi-input multi-output PID neural controller of the active brake steering force and the active front steering angle for a 2-DOF vehicle model based on modified Elman recurrent neural. The goal of this work is to achieve the stability and to improve the vehicle dynamic’s performance through achieving the desired yaw rate and reducing the lateral velocity of the vehicle in a minimum time period for preventing the vehicle from slipping out the road curvature by using two active control actions: the front steering angle and the brake steering force. Bacterial forging optimization algorithm is used to adjust the parameters weights of the proposed controller. Simulation resul

Single-photon detection concept is the most crucial factor that determines the performance of quantum key distribution (QKD) systems. In this paper, a simulator with time domain visualizers and configurable parameters using continuous time simulation approach is presented for modeling and investigating the performance of single-photon detectors operating in Gieger mode at the wavelength of 830 nm. The widely used C30921S silicon avalanche photodiode was modeled in terms of avalanche pulse, the effect of experiment conditions such as excess voltage, temperature and average photon number on the photon detection efficiency, dark count rate and afterpulse probability. This work shows a general repeatable modeling process for significant perform

Massive multiple-input multiple-output (MaMi) systems have attracted much research attention during the last few years. This is because MaMi systems are able to achieve a remarkable improvement in data rate and thus meet the immensely ongoing traffic demands required by the future wireless networks. To date, the downlink training sequence (DTS) for the frequency division duplex (FDD) MaMi communications systems have been designed based on the idealistic assumption of white noise environments. However, it is essential and more practical to consider the colored noise environments when designing an efficient DTS for channel estimation. To this end, this paper proposes a new DTS design by exploring the joint use of spatial channel and n

In modern times face recognition is one of the vital sides for computer vision. This is due to many reasons involving availability and accessibility of technologies and commercial applications. Face recognition in a brief statement is robotically recognizing a person from an image or video frame. In this paper, an efficient face recognition algorithm is proposed based on the benefit of wavelet decomposition to extract the most important and distractive features for the face and Eigen face method to classify faces according to the minimum distance with feature vectors. Faces94 data base is used to test the method. An excellent recognition with minimum computation time is obtained with accuracy reaches to 100% and recognition time decrease

In this paper we proposes the philosophy of the Darwinian selection as synthesis method called Genetic algorithm ( GA ), and include new merit function with simple form then its uses in other works for designing one of the kinds of multilayer optical filters called high reflection mirror. Here we intend to investigate solutions for many practical problems. This work appears designed high reflection mirror that have good performance with reduction the number of layers, which can enable one to controlling the errors effect of the thickness layers on the final product, where in this work we can yield such a solution in a very shorter time by controlling the length of the chromosome and optimal genetic operators . Res